2024 (9) TMI 1055

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....: GA/1/2019 (Old No: GA/2396/2019) and WPO/280/2018 IA NO: GA/1/2019 (Old No:GA/2397/2019) IA NO: GA/1/2019 (Old No: GA/2397/2019) - -<br>Income Tax<br>THE HON&#39;BLE JUSTICE MD. NIZAMUDDIN For the Appellant : Mr. J.P. Khaitan, Sr. Adv., Mrs. Manju Agarwal, Adv. And Mr. Bajrang Manit, Adv. For the Respondent : Mr. P.K. Bhowmick, Adv. And Mr. Ashok Bhowmick, Adv. ORDER The Court: Heard....

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....y Act, 2015, the same amount will not be added again in the proceeding under the Income Tax Act, 1961. Mr. Khaitan, learned Senior Advocate has also brought to the notice of this Court that against the very same money, by the leave of this Court by the order dated 24th September, 2021, petitioners have already approached the Income Tax Settlement Commission and the proceeding before the Income ....